Are you planning to buy company assets? Such as business premises, machinery, or a company car? And do you have a sole proprietorship (eenmanszaak), general partnership (vof), limited partnership (cv), or professional partnership (maatschap)? If you put money into a third-party account of a notary or law firm for these purchases, this money will now be taxed as bank balance money instead of as an investment. You will pay less tax in box 3 of your income tax as a result. In your 2023 income tax return, you will pay 0.36% tax on these funds, instead of the 6.17% levied on investments.
- Entrepreneurs who have a legal business structure without legal personality and file an income tax return. Such as a sole proprietorship (eenmanszaak), general partnership (vof), limited partnership (cv), or professional partnership (maatschap).
The change in law is expected to come into force on 1 January 2024, with retroactive effect from 1 January 2023.
Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Upper and Lower Houses (Eerste en Tweede Kamer) of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).